Розвиток теорії та методології бухгалтерського обліку в контексті неоінституційної теорії.

Юхименко-Назарук, Ірина Анатоліївна; Yukhimenko-Nazaruk, I.A.

Розвиток теорії та методології бухгалтерського обліку в контексті неоінституційної теорії.

Юхименко-Назарук, Ірина Анатоліївна; Yukhimenko-Nazaruk, I.A.

URI: http://eztuir.ztu.edu.ua/123456789/7322

Date: 2018

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. Робота присвячена виявленню закономірностей та формуванню науково обґрунтованих пропозицій щодо розвитку теорії і методології бухгалтерського обліку на основі неоінституційної теорії. Обґрунтовано розуміння бухгалтерського обліку як мегаінституту. Розроблено бухгалтерську інституційну концепцію (в широкому розумінні). Обґрунтовано необхідність і розкрито особливості розвитку бухгалтерського обліку в контексті теорії контрактів. Розроблено матричну модель реалізації професійного судження на різних рівнях облікової системи та удосконалено теоретичні аспекти креативного обліку. Виділено характерні риси мережевого капіталу як об’єкта бухгалтерського обліку. Побудовано методичний підхід до бухгалтерського обліку мережевих активів. Розроблено теоретико-методологічні засади бухгалтерського обліку специфічних активів.

Abstract (eng):

Thesis for a doctoral degree in economics, speciality 08.00.09 – Accounting, Analysis and Auditing (by types of economic activity). – Zhytomyr State Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2017. The thesis is devoted to revealing the regularities as well as to the formation of scientifically substantiated suggestions concerning the development of the theory and methodology of accounting on the basis of neo-institutional theory. The reasons which determine priority application of the provisions of institutionalism in accounting have been analyzed as well as classification of directions of accounting institutional research in Ukraine has been carried out which promotes the development of institutional accounting theory. Possible variants of transformation of the Institute of Accounting in relation to its institutional environment have been highlighted. It is suggested to use the understanding of accounting as a megainstitute, which is a system of phenomena and relations between subsystems (Institute of Accounting, Accounting Science as an institute, Accounting Discipline as an institute, Institute of Accounting Practice, Institute of Accounting regulation), on the basis of substantiation of their institutional characteristics, which in general, complete logical unity, correlate with each other in a hierarchy as well as in a level of subordination, which, in turn, contributes to the development of the system of accounting scientific knowledge. The accounting institutional concept in the broad sense has been developed, which is based on the general institutional accounting paradigm, which includes elements of the institutional and non-institutional accounting theory, that, in turn, allows to expand the orientation of modern accounting institutional research. The necessity of accounting theory development in the context of contracting theory as progressive direction of neo-institutional theory has been grounded, in particular, on the basis of the contracting theory, agency theory as well as positive accounting theory. Mechanisms for regulating relations between agent and principals in the accounting system have been grounded. The model of the agency problem in the context of the professional judgment of the accountant has been developed, which assumes that the existence of information asymmetry between the subjects of the accounting policy implementation and the suppliers of capital as well as incomplete accounting information, allow such subjects to behave opportunistically both at the pre-contract and post-contract stage, as a result, phenomena of unfavorable selection as well as moral hazard occur, resulting in additional transaction costs. The main provisions of the positive theory of accounting in the context of accounting institutionalism have been grounded. Problematic aspects of the formation and implementation of the accounting policy of the enterprise have been highlighted as well as the ways for their solution based on the use of neo-institutional theory tools have been formulated. The matrix model of the implementation of professional judgment at different levels of the accounting system (level of standard developers, level of an enterprise) has been developed, which allows to establish the peculiarities of the influence of formal and informal rules on the process of implementing various types of professional judgments in the broad sense. Understanding 40 of creative accounting has been suggested on the basis of the development of its conceptual model as a direction of accounting science, which involves the use of creative approaches in the process of accounting and reporting (financial and additional forms) on the financial position and performance of the enterprise. The notion of accounting engineering has been formulated as a set of management actions aimed at ensuring the conformity of economic activities to the enterprise requirements that provide another accounting reflection, which corresponds to the chosen strategy and management objectives. An approach to eliminating the negative effects of creative accounting has been developed on the basis of the use of the concept of true and fair presentation, which ensures the interests of accounting information users. Possible types of institutional interaction of ordinary and networked enterprises have been identified and grounded. Features of network capital as an object of accounting have been highlighted. Methodical approach to the accounting for specific objects of network structures (network assets and off-balance sheet network assets) has been developed by identifying such objects, substantiating their essence and place in the accounting system, improving the order of their assessment and reflection in accounting and reporting that, in turn, raises the reliability and relevance of accounting information of network structures about the main factors that form their value. Theoretical foundations of accounting and analytical support of network structures using the actor-network theory (considering accounting as an actor, actor-network substantiation of changes in accounting) have been developed, which allows to substantiate the role of accounting in the process of network interaction in the context of inter-organizational relations. A classification model for building network accounting systems has been developed on the basis of analysis of options for implementation of the network concept in the organization of accounting, which contributes to the further development of the general theory of network organizational structures management. Based on the provisions of the neo-institutional theory, the necessity of highlighting specific assets as a separate category in the general structure of the assets of the enterprise has been grounded in order to provide separate information about them for the interested users. Theoretical and methodological principles of accounting for specific assets have been developed by improving their classification, substantiation of circumstances that affect their accounting assessment in the context of neo-institutional perspective, development of the system of analytical accounting of specific assets as well as the way of their reflection in accounting reporting, which creates the preconditions for improving the efficiency of capital providers’ investment and loan policy. A methodical approach to determining the value of the reimbursement of specific assets depending on the degree of their specificity has been developed, which allows to clarify the existing order of accounting reflection of the process of reducing the value of non-current assets and contributes to increase the level of reliability of accounting information.

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